Program Operations Manual System (POMS)

RS 02001.265 General Coverage Rule for Employment under the Agreement with Belgium

Under the agreement, employment or self-employment is ordinarily subject to the laws on social security taxation and coverage of only the country where the worker performs the work (territoriality rule). A person working in employment or self-employment who would otherwise have dual coverage under the laws of both countries remains covered only under the laws of the country where they perform the work.